Answer

1. F

   Facts

   CPC gives credit only as per 26AS when it processes. You can file on time with correct income and the TDS you are entitled to, and fix the credit later through rectification once 26AS updates.

2. P

   Provisions and law

   • Sec 199, Income-tax Act 1961Credit for tax deducted is given to the person whose PAN is reported, for the year in which the income is assessable (2025 Act number to be confirmed).
   • Sec 154, Income-tax Act 1961 (now Sec 287)Mistakes apparent from the record can be rectified on request, including TDS credit later shown in Form 26AS.
3. A

   Analysis

   Filing on time protects you from late fee and keeps old regime options. If you claim ₹84,000 TDS but 26AS shows ₹60,000, CPC may raise a demand of ₹24,000 plus interest. Respond to it as disagree, and after the employer's correction, file a tax credit mismatch rectification. Alternatively, claim only what is in 26AS and get the rest through a later revision or rectification.

4. C

   Conclusion

   1. 1File the return on time with correct income.
   2. 2Decide whether to claim full TDS or only 26AS TDS.
   3. 3Push the deductor to correct.
   4. 4Respond to any demand as disagree.
   5. 5Rectify after 26AS updates.

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